News & Insights

Tax Court Recognizes Subsidized Housing as a Distinct Highest and Best Use

By: Richard M. Conley, Esquire and Jeffrey D. Gordon, Esquire ...read more

Philadelphia Property Reassessments for Tax Year 2027

The Philadelphia Office of Property Assessment has completed a citywide reassessment in Philadelphia to take effect tax year 2027. According to the city, it relied on a Computer Assisted Mass Appraisal system, aerial and street level imagery, and other tools to review more than 580,000 residential, commercial, industrial, and institutional properties in the city.  The new values for individual property are available online at property.phila.gov.  Written notices of the new values were mailed beginning the week of June 29, 2026.         ...read more

Delaware Supreme Court Affirms Lower Court Ruling Denying Commercial Property Owners’ Split Tax Rate Challenge

Late last year, the Delaware Supreme Court affirmed the Delaware Court of Chancery’s ruling in Newark Property Association et. al. v. State of Delaware et. al, 2025 WL 3041907 (Del. Ch. Oct. 30, 2025), where the Chancery Court rejected commercial taxpayers’ challenges to House Bill 242 (“HB 242”). HB 242, which passed following a special session of the state General Assembly in August, allowed school boards to reset their tax rates for the 2025-2026 fiscal year to permit commercial and residential taxpayers to be taxed at different tax rates. ...read more

State Tax Equalization Board Releases 2024 Common Level Ratios

The State Tax Equalization Board (STEB) has released its Common Level Ratio (CLR) of assessed value to market value for each county in Pennsylvania for calendar year 2024 (applicable to tax appeals filed for tax year 2026). The CLR can be used to convert fair market values into assessed values in conjunction with property tax appeals, subject to a taxpayer’s right to claim a lower ratio to reflect the same level of assessed value to fair market value for similarly situated property. The 2024 CLRs can be viewed here. ...read more

Alex Genato Appointed Chair of ABA RPTE Property Tax Committee

Archer is pleased to announce that partner Alex Paul Genato has been appointed Chair of the Property Tax Committee of the American Bar Association's Section of Real Property, Trust and Estate Law (RPTE) for the 2026–2027 bar year, effective September 1, 2026. ...read more

Alex Genato Appointed Vice-Chair of the New Jersey Supreme Court Committee on the Tax Court

Archer is pleased to announce that partner Alex Paul Genato has been appointed Vice-Chair of the New Jersey Supreme Court Committee on the Tax Court for the 2026–2028 term, effective September 1, 2026. Alex previously served multiple terms as a member of the Committee and now begins his first term as Vice-Chair. The Committee is comprised of members of the bench and tax bar, as well as representatives of taxpayers' groups, local, county, and state tax administrators, and others involved in the administration and review of New Jersey's tax laws. The New Jersey Supreme Court relies on the Committee to provide well-reasoned, expert advice on matters within its area of responsibility. ...read more

Alex Genato Appointed Committee Vice Chair in the ABA Real Property, Trust & Estate Law Section

Archer is pleased to announce that partner Alex Genato has been appointed vice chair of the Property Tax Committee of the Land Use and Environmental Group in the Real Property, Trust and Estate Law Section of the American Bar Association. He will serve a one-year term. ...read more

Artificial Intelligence for Property Appraisal: Will It Replace the Assessor?

Join partner David Schneider at the 2025 IPT Property Tax Symposium to explore the potential impact of AI on the real estate appraisal process. ...read more

You Get What You Tax For: How Tax Policy Fuels the Housing Crisis and How to Fix It

Jeffrey Gradone will be presenting the program “You Get What You Tax For: How Tax Policy Fuels the Housing Crisis and How to Fix It” at the 2025 New Jersey Planning and Redevelopment Conference. During this session, panelists will discuss how property taxes and other tax incentives and penalties work against municipalities and planners who are concentrating on zoning to encourage creation of housing. The three day conference features timely, thought-provoking sessions that will ignite new ideas and strategies for tackling the challenges of land use, sustainable growth, and community resilience. To learn more click here. Date & Time:Friday, June 132:30 PM - 3:45 PM Location:Hyatt RegencyNew Brunswick, NJ ...read more

A Big, Easy Guide to Recent Trends in Property Tax Exemptions

Partner Alex Genato will be presenting the program “A Big, Easy Guide to Recent Trends in Property Tax Exemptions” at the 2025 ABA/IPT Advanced Tax Seminar. Governments continue to seek ways to expand revenue collection while keeping their residential taxpayers happy. This program explores how varying property tax exemption statutes affect taxpayers operating across a range of industries. ...read more